Illinois Department of Revenue

       Schedule GT                   Instructions

                                                  General Information
Who must file this form?                                               To report school supply sales tax holiday sale items returned 
If you made sales from July 1, 2022, through June 30, 2023, that       by customers after the return for the August 31, 2022, reporting 
qualify for the suspension of the Illinois state sales tax on grocery  period has been filed, retailers must file Form ST-1-X (and, if 
food items or if you made sales from August 5, 2022, through           applicable, Form ST-2-X, Amended Multiple Site Form), as well as 
August 14, 2022, that qualify for the school supply sales tax holiday, Schedule GT-X.
you must complete and attach this Schedule GT, Sales and Use           Can I file this return and pay the tax due 
Tax Holiday and Grocery Tax Suspension Schedule, to your Form          electronically?
ST-1, Sales and Use Tax and E911 Surcharge Return, to calculate        Yes, you can use MyTax Illinois at mytax.illinois.gov to file 
and claim credit against your Retailers’ Occupation Tax liability.     Schedule GT along with Form ST-1 (and Form ST-2, if applicable). 
The school supply sales tax holiday is a ten-day period during         MyTax Illinois also allows for electronic payment of any tax due.
which consumers can purchase certain clothing and school-related 
                                                                       You can also file Schedule GT with your Form ST-1 using a direct file 
items and pay sales tax at a reduced rate. See our website at 
                                                                       service through an outside vendor. 
tax.illinois.gov for more information about the suspension of the 
state sales tax on grocery items or on the school supply sales tax     What if I need help?
holiday.                                                               If you need help, call us at 1 800 732-8866 or 217 782-3336, call our 
Note: Do not file Schedule GT if you have no grocery tax suspension    TDD-telecommunications device for the deaf at 1 800 544-5304, or 
or school supply sales tax holiday receipts to report.                 visit our website at tax.illinois.gov.
Retailers reporting these sales from multiple locations only need 
to complete one Schedule GT with total qualifying receipts for all 
locations. Do not complete a separate Schedule GT for each location.  

                                                  Specific Instructions
When completing this form, round to the nearest dollar by dropping     Line 5
amounts less than 50 cents and increasing amounts of 50 cents or       Add Lines 2b, 3b, and 4b of Schedule GT. This is the total amount of 
more to the next higher dollar.                                        your credit for qualifying school supply sales tax holiday items. 
Do not complete Schedule GT if you had no school supply sales          Line 6
tax holiday sales or qualifying grocery food sales for this reporting  Enter the receipts for sales of qualifying grocery food items included 
period. Also, all receipts on items that qualify for the grocery tax   in the receipts reported on Line 5a of Form ST-1. Multiply the amount 
suspension or the school supply sales tax holiday and that you are     on Line 6a by .01, and enter the result on Line 6b. This is the amount 
including on Schedule GT should be included on Form ST-1, Lines        of credit you may claim against your Retailers’ Occupation Tax 
4a, 5a, 6a, 7a, 12a, and 13a, and the tax on these receipts (even      liability.
though not collected) should be included on Form ST-1, Lines 4b, 5b, 
6b, 7b, 12b, and 13b. Do not enter any receipts on Schedule GT that    Line 7
                                                                       Enter the receipts for sales of qualifying grocery food items included 
are not also reported on Lines 4a, 5a, 6a, 7a, 12a, or 13a of Form 
                                                                       in the receipts reported on Line 7a of Form ST-1. Multiply the amount 
ST-1.
                                                                       on Line 7a by .01, and enter the result on Line 7b. This is the amount 
Line 1                                                                 of credit you may claim against your Retailers’ Occupation Tax 
Enter the net tax due from Line 20 of Form ST-1.                       liability. 
Line 2                                                                 Line 8
Enter the receipts for sales of qualifying school supply sales tax     Enter the receipts for purchases of qualifying grocery food items 
holiday items included in the receipts reported on Line 4a of Form     included in the receipts reported on Line 13a of Form ST-1. Multiply 
ST-1. Multiply the amount on Line 2a by .05, and enter the result      the amount on Line 8a by .01, and enter the result on Line 8b. 
on Line 2b. This is the amount of credit you may claim against your    This is the amount of credit you may claim against your Retailers’ 
Retailers’ Occupation Tax liability.                                   Occupation Tax liability. 
Line 3                                                                 Line 9
Enter the receipts for sales of qualifying school supply sales tax     Add Lines 6b, 7b, and 8b of Schedule GT. This is the total amount of 
holiday items included in the receipts reported on Line 6a of Form     your credit for qualifying grocery food items. 
ST-1. Multiply the amount on Line 3a by .05, and enter the result      Line 10
on Line 3b. This is the amount of credit you may claim against your    Add Lines 5 and 9 of Schedule GT. This is your total credit for  
Retailers’ Occupation Tax liability.                                   qualifying school supply sales tax holiday items and for qualifying 
Line 4                                                                 grocery food items. 
Enter the receipts for purchases of qualifying school supply sales tax Line 11
holiday items included in the receipts reported on Line 12a of Form    Subtract Line 10 of Schedule GT from Line 1 of Schedule GT. 
ST-1. Multiply the amount on Line 4a by .05, and enter the result      Enter this amount, along with the amounts from Lines 21 and 22 of 
on Line 4b. This is the amount of credit you may claim against your    Form ST-1, on Line 23 of Form ST-1. 
Retailers’ Occupation Tax liability. 

Schedule GT Instructions (N-07/22)   Printed by authority of the State of Illinois — Web only, One copy                           Page 1 of 1